M/s. L.J.Publication Pvt. Ltd., Bhubaneswar V. ITO, Ward-1(1), Bhubaneswar

MA 40/CTK/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3623 (ITAT-CUTTACK)
• Duration Of Justice: 9 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 12-09-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Rectification of order

Judgement Text

आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JM & SHRI ARUN KHODPIA, AM Miscellaneous Application No.40/CTK/2021 (Arising out of IT A No.139/CT K/2017) (नििाारण वषा / AY. :2012-2013) M/s L.J.Publication (P) Ltd., Plot No.TS-2/191, Sector-A, Zone-B, Mancheswar Industrial Estate, Bhubaneswar-751010 Vs ITO, Ward-1(1), Bhubaneswar PAN No. : AABCL 2255 L (अऩीलाथी /Appellant) .. (प्रत्यथी / Respondent) ननधाारिती की ओर से /Assessee by : Shri B.R.Panda, Advocate िाजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr.DR स ु नवाई की तािीख / Date of Hearing : 08/07/2022 घोषणा की तािीख/Date of Pronouncement : 08/07/2022 आदेश / O R D E R Per Arun Khodpia, AM: This miscellaneous application is filed by the assessee against the order of the Tribunal in ITA No.139/CTK/2017, dated 06.07.2020. 2. It was submitted by the ld. AR that the appeal of the assessee has been dismissed in limine on account of delay of 59 days on the ground that no affidavit has been filed in respect of the condonation of delay. It was the submission that when the appeal was being heard, Covid period was operating and the assessee could not file the affidavit explaining the delay. It was the prayer of the ld. AR that the order of the Tribunal may be recalled. MA No.40/CTK/2021 2 3. In reply, ld. Sr. DR submitted that the law does not permit for rectification of order where there is no mistake apparent from the record. It was the submission that in the present case no mistake apparent from the record has been pointed out by the assessee. Ld. Sr DR vehemently supported the order of the Tribunal. 4. We have considered rival submissions. 5. The appeal has been filed by the assessee on 06.04.2017. When the appeal was filed as per the order sheet entry itself the AR had been intimated that there is a delay and the condotnation petition has also not been signed and affidavit has not been filed. This appeal is of the year 2017. After this date the appeal of the assessee has been posted on multiple occasions. There is no attempt to rectify the defect pointed out. The final notice issued to the assessee on 20.01.2020 also again mentions this defect. The counsel had appeared in the present case before the Tribunal. The order also records that the though condonation application has been filed however, no affidavit has been filed by the assessee. Thus, clearly it cannot be said that there is a mistake in the order of the Tribunal which calls for any rectification because at the time of filing of the appeal itself, it has intimated the defect and the AR of the assessee has also signed the order sheet accepting the defects. This being so, we find no error in the order of the Tribunal, which calls for any rectification. MA No.40/CTK/2021 3 6. In the result, miscellaneous application filed by the assessee is dismissed. Order pronounced and dictated in the open court on 08/07/2022. Sd/- (GEORGE MATHAN) Sd/- (ARUN KHODPIA) न्यानयक सदस्य / JUDICIAL MEMBER ऱेखा सदस्य / ACCOUNTANT MEMBER कटक Cuttack; ददनाांक Dated 08/07/2022 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : आदेशाि ु सार/ BY ORDER, (Assistant Registrar) आयकर अपीऱीय अधिकरण, कटक/ITAT, Cuttack 1. अऩीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकि आय ु क्त(अऩील) / The CIT(A), 4. आयकि आय ु क्त / CIT 5. ववभागीय प्रनतननधध, आयकि अऩीलीय अधधकिण, कटक / DR, ITAT, Cuttack 6. गार्ा पाईल / Guard file. सत्यावऩत प्रनत //True Copy//